Deduction U/s. 10AA cannot be denied for receipt of export consideration after 6 months from the close of financial year

BT e-Serv (India) (P) Ltd. Vs ITO (ITAT Delhi)

ITAT held that There is no time-limit prescribed for bringing the consideration of export into India under section 10AA. Admittedly, the consideration had been received in India, albeit subsequent to filing of the return by the assessee. However, merely because

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